There is a real conflict between "humanism" as a point of view and "accountability" as a process. Most of the "accountability" literature today is characterized by a devotion to measurable ends, an implicit belief that the ends justify the means. The other half of the educational equation has to do with educational means, yet many people are ignoring the ethical, human questions which are involved. The United States Office of Education itself is fostering financial dependency among educational institutions by establishing conditional relationships (e.g., if the work is done then the funds are forthcoming.) Obviously, school people are responsible for what they do; and for how they teach, administer, and supervise in schools. However, holding one person or institution"responsible" is different from demanding responsibility for the deeds of another. (Author/WM)